Act No. 181 / 1980 Coll.
Act amending and supplementing Act No. 111 / 1971 Coll., on contributions to the state budget and social security contributions, as amended by Act No. 154 / 1976 Coll. and Act No. 62 / 1977 Coll.
Valid
Effective from 01.01.1981
181
THE LAW
of 16 December 1980
amending and supplementing Act No. 111 / 1971 Coll., on contributions to the state budget and social security contributions, as amended by Act No. 154 / 1976 Coll. and Act No. 62 / 1977 Coll.
The Federal Assembly of the Czechoslovak Socialist Republic decided on this law:
Act No 111 / 1971 Coll., on contributions to the state budget and social security contributions, as amended by Act No 154 / 1976 Coll., and Act No 62 / 1977 Coll. (full version No 72 / 1977 Coll.) is amended as follows:
1. the introductory phrase of Paragraph 2 (1) shall read as follows:
"(1) The profit payment is made by:
1. the Directorate-General for Trust and Trade, to which one or more national enterprises, where appropriate, may be associated with special-purpose organisations (hereinafter referred to as "Directorate-General,"), for the entire production unit, with the exception of the central authorities of the Republics, which are managed by economic organisations located in the territory of the other Republic other than the headquarters of the Directorate-General,
2. Directorates-General, which do not make a profit contribution for the whole production unit, as well as economic organisations and economic organisations managed directly by central authorities and national committees, shall: '.
2. in Paragraph 2 (1), the provisions in (n) shall be deleted;
3. the following sentence shall be added to Paragraph 4 (1):
"Where the Directorate-General makes a profit contribution for the entire production unit, the previous provisions of this paragraph shall apply mutatis mutandis to the determination of the profit contribution basis, with the addition and deductible items constituting their total for all the production unit organisations. '
4. in Article 7 (1) (a), the conclusion of the sentence after the words "for Directorates-General" shall be read as follows: "where the organisations managed by them make a profit contribution and most of them make a profit contribution at this rate or at the rate referred to in (e);"
5. in Article 7 (1) (e), the words "and in the case of state civil aviation economic organisations" shall be deleted.
6. In Article 7 (1), the following point (f) is added:
"(f) The Directorates-General making a profit contribution for the whole of the production unit shall thus be the rate applicable to the predominant activity of the whole production unit."
7.
"The basis of the capital contribution shall be the assets of the organisation or the aggregate assets of the Directorate-General and the organisations managed by it, where the Directorate-General makes the capital contribution for the whole production unit (hereinafter referred to as the" assets of the organisation ').'
8. in Article 10 (1) (a), the words "and Small Business Investment Fund" shall be replaced by "and Development Fund."
9. In Article 10 (1), the dot after point (b) is replaced by a semicolon and the following point (c) is added:
"(c) undistributed profit."
10. Article 14 (2) reads as follows:
"(2) The provisions of paragraph 1 shall not apply to the organisations referred to in Article 7 (1) (c) and (d), to the Directorates-General carrying out, for the whole of the production economic unit, only profit contribution and non-profit contribution. ';
11.
"The contribution from the depreciation of basic funds to the State budget shall be set in the State budget at an absolute amount for each central authority where the creation of depreciation to all central authority of subordinate organisations is higher than the amount of depreciation determined by the competent central authority to finance the planned investment needs. The Government of the Czechoslovak Socialist Republic lays down further conditions for contributions from the depreciation of basic funds."
12. In Article 26 (4), the period shall be deleted at the end of the paragraph and the following shall be added: "and, in the interests of simplification and rationalisation, to determine the method of payment for the Directorate-General making the profit contribution for the entire production unit by way of derogation from the procedure laid down in paragraph 1. '
13. Paragraph 33 (2) (c) reads as follows:
"(c) authorise, on a proposal from the competent central authority, the Directorate-General to make a capital contribution for the entire production unit or to allow organisations managed by the Directorate-General to make a profit contribution separately. The Ministry of Finance of the Czech Socialist Republic or the Ministry of Finance of the Slovak Socialist Republic may also allow the Directorate-General, under the responsibility of the central authorities of the Republic, which is also managed by economic organisations located in the territory of the other Republic than the head office of the Directorate-General, to make a profit contribution or a capital contribution for the entire production unit; the competent Ministry of Finance of the Republic in which the Directorate-General is established shall be authorised in such cases, in agreement with the Ministry of Finance and the competent central authority of the Republic in whose territory the Directorate-General is not situated; ';
14. Paragraph 33 (2) (g) reads as follows:
"(g) reduce the profit contribution to economic organisations to strengthen their own financial resources to finance needs on the basis of the balance-out of resources and needs in the plan.";
(1) This Law shall take effect on 1 January 1981.
(2) The levies under this Act are first to be charged for the calendar year 1981.
Husák v. r.
Indra v. r.
Strougal v. r.
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Regulation Information
| Citation | Act No. 181 / 1980 Coll., amending and supplementing Act No. 111 / 1971 Coll., on contributions to the state budget and social security contributions, as amended by Act No. 154 / 1976 Coll. and Act No. 62 / 1977 Coll. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.1980 |
|---|---|
| Effective from | 01.01.1981 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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